Meeting Electronic Document Requirements for the IRS
Yes, the IRS does accept digital receipts.
IRS Rev. Proc. 97-22 says that you can prepare and transfer documents to the IRS by digitizing paper documents to an electronic storage medium that lets the IRS view them without using the software application that created them. The Neat® Company's products meet these IRS requirements through their export-to-PDF features.
To read IRS Rev. Proc. 97-22, download Internal Revenue Bulletin 1997-13
, and see the middle column of page 9.